12.05.025 Exemptions.
No room tax shall be imposed upon:
A. The United States or an employee of the Federal government while on Federal business;
B. A dwelling unit in a hospital, health care facility, long-term care facility or any other residential facility that is licensed, registered or certified by the Department of Human Services;
C. A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment;
D. A dwelling unit that is available for public lodging for fewer than 30 days per year (e.g., a hunting lodge that is only open one month during the year);
E. A dwelling unit, the consideration for which is funded through a contract with a government agency and the purpose of which is to provide emergency or temporary shelter;
F. A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility; or
G. A dwelling unit that is leased or otherwise occupied by the same person for a consecutive period of 30 days or more. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, if:
1. All dwelling units occupied are within the same facility; and
2. The person paying consideration for the temporary lodging is the same person throughout the consecutive period. [Ord. NS-2410, 2021; Ord. NS-2163, 2011]